Refer to the Following List of Liability Balances at December

Multiple Choice

Refer to the following list of liability balances at December 31,2018. $$\begin{array} { | l | r | } \hline \text { Accounts Payable } & \$ 22,000 \\\hline \text { Employee Health Insurance Payable } & 1450 \\\hline \text { Employee Income Tax Payable } & 400 \\\hline \text { Estimated Warranty Payable (Due 2019) } & 1200 \\\hline \text { Long-Term Notes Payable (Due 2022) } & 37,000 \\\hline \text { FICA-OASDI Taxes Payable } & 1560 \\\hline \text { Sales Tax Payable } & 1270 \\\hline \text { Mortgage Payable (Due 2023) } & 7000 \\\hline \text { Bonds Payable (Due 2024) } & 53,000 \\\hline \text { Current Portion of Long-Term Notes Payable } & 7500 \\\hline\end{array}$$ What is the total amount of current liabilities?

A) $35,380
B) $27,880
C) $27,480
D) $26,280